The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-12-02
SURPLUS PUBLIC MONEY.
THE TAXING DISTRICTS ANSWER TO
M1TCHELLs BILL.
An Elaborate Document, Setting Forth
the Grounds ON Which Vigorous
Opposition to the Injunction VIII Be
Made-The Test is Come.

the funds intended for one department OF
another in which the funds have been ex
hausted This bill recited the fact tina
the funds collected and intended to defra,
the expenses of the health department
had become exhausted, and that the Off
cials were about to appropriate the fund.-
collected for other purposes to carry on the
work in that department. The bin 1.
quite lengthy, and cites the law applying
90 the expenditure OF the specific funds
belonging TO the several departments oil
the Taxing District government, and
claims that such action ON the part ri the
officials is contrary 10 law and Illegal.
Yesterday afternoon Judges T. Walker.
the attorney for the Taxing District, filed
IN answer 10 the bin for all Of the defend.
ants except Trustee 4. J. Harris. The an.
swer admits the CREATION and organization
Of the Taxing District government, as de.
tailed in the original till, and acknoWl.
edgos tine correctness II the extracts from
the acts OF the Legislature "a cited. with
The exception OF the ninth section OF chan.
ter n OF the act OF January 81, 1872 in
which appears this language
'Au money derived in5m fines and for
feitur's, market rents and inspection fees
shall b. pail over % the said trustee and
held iur payment oi salaries II commis-
siOaers, printing, sanitary and other ex-
penscs.
Prpc,edinc. the answer calls attention to
The TACT hat on March - lS-p. the Ie-iS-
lAiure plssei an ST chapter 81. acts lS.gl
amending the ahoyr paragraph. inserting
the wuni 'eng.nctrs' and slhsttutin, ~
'sSlnitAry' tie wuul '>iatias-ssn -
rcsp0ndoais subnii that the wdri ia.
toncp appears in the amending act hv
either a tlisprini 90 mis,crv. and tht; i
was not the Intention - the lssishlfr.-, ~
strike sat the wuri sanitary" s-f s1AS.s.
tute therefor ihc xuul ''s.l-.a-rry" r.
respou. lsrts sihl-c thy 80 - AZ A.
Prov tbs ttet a. n, bs1ri-c q .he Ga.
II a1sver a.lr-its tAC 80 ~ was tSs-
= TAX of rs ueu1s 1n tie $40 wEs bsy5ss Be-
the boirt q heHEh All rsrAa-s s-rv.
Ice de7drtmsnl Oh: tAts Tire rr--s
kvy has hega th-1i tth1zs--1 an So
III vcek suErg Ntgg-lhsr ~ tts-y Va
ouly :, ~ X i u ~ hi-.t = ~ - --rF.r.
II Clans t:-Lhcr. tA1s l.s Erie-s q 49,
above department hIgg tssc a. alll sar-r,t
.
that tn rvy vas err s-rtT i-r ~ r,1-.
poses in,endrL cn-rer.C1. ID - 500
and cxf- lied r-u-.h IN a. CIV o.
funis beir- erhr-..sl -ass-r ts1- -
the absolute ufrrssr-v r-,a-l-rrs % -s
most important dtrc-.ment 1f En-. 1900 .
ipal s1ytrnmcni, The r.-po1ier-s htf o. .
ierninci 10 use and arrror-l1.r i ~. .
purpnsc the surplus iluls r--s-.-
from fines AMI f1r,r,,ures. urrt.t
and property nn's, and iu-1,.t.ra
lees o. meaning by surplus funds
10 much Of the same 90 was not needed %
pay salaries, etc, as indicated The funds
arising from the above. named SOURCES are
kept 10y the trustee under the head Of
salary account IL Is further claimed
that ever since the creation Of the Ta1inu
District thcrc has bCgna credit o. this NJ. .
count, and that IL has steadily increased .
until 10 now reaches sGQ.2NGl Tho ~.
sPondcnis then submit that by propcr
Of Section . Of TIC ORIGINAL
act, and oi Section % the amending art.
and also In consideration of the character
md sources Of the funds kept under the
head Of salary account" they have the
nghuul power to appropriate the same 10
any proper municipal purpose, especially
when She specific purposes enumerated
have lren filly provided fur ont 0i rrrl
iunis. They then announce that i.is their
purpose % eXpcnd M much % the above
sum ~ viii dclray the expenses a DC T.
board of health and gaFha-e seryirr de. .
partmcnt 10 the cud IT the current wear.
Further than this. the rcspondfnnclaim I
That 10y the uHc Of the words "ani other
expense the Legislature intended that /
the municipality. after providing lor he /
specific purp0sCs named could aupfUuriafs /
and dispose Of the surplus OF aii iunlls ilr !
any proper municipal pupase. The !
answer further cnlls attention b. The fact /
That certain portions oi the tax levied or F.
zach %. The yc1m from iS.0to 1851 nmal1a I
nncollDcicl, hut that 40 the Ol'ieati1ns a .
The municipality IN each department Or .
those yCar have been paid, and the frs-
cific purposes Tor which the lrvias urrs
made have been discharged, and Their. .
nrc no outstanding demands AGAINST them
A. collected, the fund.- belong % the mn. /
nicipaiiiy, but they ure unaupr0uri ,ird ]
They nro general funds. and the Officials /
have The power and right % appropriate /
and ~ them for any proper ihunicip1l /
purposc The board II health and The /
garbage service Is deemed by the officials a /
proper purpose and Il h their intention /
70 expcnd such funds 10 dciuy il OK. 1
pcnscs.
The respondents then concluded their
answer with the following statement OF I.
facts
~. That Tho Legislature of the State
has mover, since The creating of the Tax.
ing District government, passed any act or
done anything indicative Of a purpnao ON
Its part 20 appropriate taxes levied for the
use Of the municipality that had become
delinquent, and against which no specific
claims were outstanding.
This absolute non.gction on tho mart of
The Legislature for 10 long n period n
strongly indicative, n not conclusive, of
the legislative intent 10 leave the subject
70 be dealt with by the municipality "a its |
best Interests might demand.
= Every biennial report since The crca.
ton 81 the Taxing District government
made 90 the Legislature, under section ---
oi the original act and section -- Of the !
amending act OF 49,, l8--, has shown an
excess Of funds In some Oi the depart.
inents, and shortage in one or morc Of
The olhcs. To make this fact more OK.
plicit aud intelliwblo, respondents lilo
copict VI the said several biennial reports.
and pay That thoeame may be taken rs
part Of their answer" They are marked nc.
spectlycly, exhibits I, 2, Band 4.
Tho Legislature has taken nodcpwlat. /
ever 10 adjust and equalizc The several nc.
counts oi the various departments. The
subject has been left wholly and entirely
10 The municipal authorities, again indi.
eating. as respondents submit, The legis.
laiiye intent 10 permit the municipality 20
make tho adjustment, and u necessary 10
That end, 10 use any delinquent taxes the
specific purposes and uses oi which had
been satisfied and discharged.
go R.anonIavfs f..tl.... .t.t. Al. a Il.